Contents

APPENDIX BSection 2106(a)(2)(A)—estate tax deduction for charitable contributions for estates ofnonresident noncitizensSection 2522—gift tax deduction for charitable contributionsSection 2601 et seq.—generation-skipping transfer tax rulesSection 4941—private foundation self-dealing rulesSection 4942—private foundation mandatory distribution rulesSection 4943—private foundation rules on excess business holdingsSection 4944—private foundation rules on jeopardizing investmentsSection 4945—private foundation rules on taxable expendituresSection 4946—private foundation rules defining disqualified personsSection 4947—application of private foundation rules to certain nonexempt trustsSection 4948—private foundation rules as applied to foreign organizationsSection 4958—intermediate sanctions penaltiesSection 6033—annual return filing obligations for most charitable and other taxexemptorganizationsSection 6113—rules concerning disclosure of nondeductibility of gifts by noncharitableorganizationsSection 6115—disclosure related to quid pro quo contributionsSection 6700—penalty for promotion of abusive tax sheltersSection 6701—penalty for aiding and abetting an understatement of tax liabilitySection 6710—penalty for noncompliance with disclosure rules for noncharitableorganizationsSection 7520—federal midterm monthly interest rate rules, used in computation ofpartial interests 650